https://www.taxtmi.com/caselaws?id=258062 The Central Government upheld the rejection of a company's rebate claim under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.). The company's claim for goods used in manufacturing Glued Insulated Rail was denied due to non-compliance with prescribed procedures and lack of duty payment on manufacturing inputs. The Government ruled that the company incorrectly filed the claim under the wrong notification, emphasizing the need for strict compliance with statutory provisions. The revision application was dismissed, highlighting the importance of adhering to prescribed procedures for rebate claims. en-us Mon, 17 Dec 2012 00:00:00 +0530 Mon, 30 Mar 2015 06:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258062 The Central Government upheld the rejection of a company's rebate claim under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.). The company's claim for goods used in manufacturing Glued Insulated Rail was denied due to non-compliance with prescribed procedures and lack of duty payment on manufacturing inputs. The Government ruled that the company incorrectly filed the claim under the wrong notification, emphasizing the need for strict compliance with statutory provisions. The revision application was dismissed, highlighting the importance of adhering to prescribed procedures for rebate claims. Case-Laws Central Excise Mon, 17 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258062